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When a Portion of a Bond Issue Is Redeemed, a Related

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When a portion of a bond issue is redeemed, a related proportion of the unamortized premium or discount must be written off.


Definitions:

Class Action

A lawsuit filed or defended by an individual or small group acting on behalf of a large group.

Company-Wide Policy

Guidelines and rules established by a business that apply to all employees and operations across the entire organization.

National Labor Relations Act

The National Labor Relations Act of 1935 protects the rights of employees and employers, to encourage collective bargaining, and to curtail certain private sector labor and management practices.

Refuses To Bargain

The act of rejecting or declining to engage in negotiation processes, typically in labor contexts.

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